Berkshire Hathaway just reported that it holds a whopping $116 billion in cash, making up almost a quarter of the company’s market capitalization. Buffett isn’t happy about it, and as he said in his letter to shareholders, he’ll feel a lot better once he’s put that cash to work. In fact, Buffett laid out exactly what acquisition criteria he’s looking for in a prospective purchase, and if your business meets the following six tests, then the Oracle of Omaha wants to hear from you.